This QWBA addresses the GST treatment of directors and board members operating through a personal services company and concludes that generally such personal services companies are able to be registered for GST.

There are two different scenarios considered:

• The PSC contracts directly with the company, or
• The director contracts with the company and accounts to the PSC for the directors’ fees.

The draft ruling includes a helpful example which explains the circumstances in which a PSC may remain registered, or become registered, for GST.

CA ANZ suggests some aspects of the item be reviewed and clarified with additional references.